Assume an individual is a resident of a tax treaty country (see GN 05010.010A.2. for a list of tax treaty countries) if they:

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  show residence in a tax treaty country in item 3 of the SSA-21 (or on an other signed statement); and

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  is actually living in that country.

If an individual claims residence in a tax treaty country but is actually living in another country, get:

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  a signed statement showing the basis for their belief that they are a resident of that country; and

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  evidence of their current residence in that country.

  NOTE: Evidence should be of recent issue, or issued since individual actually began living in the other country. However, older evidence can be used if the individual gives a reasonable explanation of why they do not have current evidence.

See GN 05010.082 for guidelines on establishing Israeli residence.

Evidence an individual makes their home in a tax treaty country includes, but is not limited to:

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  An identification card issued by that government;

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  A tax record for the prior year;

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  A voter's registration card issued by that government;

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  Evidence of eligibility for welfare and/or health benefits from that country;

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  Other recent evidence such as utility bills, etc., showing an address in that country.